Bill Text: NY S08702 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes Community Mainstreaming Associates, Inc. to receive retroactive real property tax exempt status.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2020-08-24 - signed chap.155 [S08702 Detail]

Download: New_York-2019-S08702-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8702

                    IN SENATE

                                      July 8, 2020
                                       ___________

        Introduced  by  Sen.  BROOKS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT authorizing Community Mainstreaming Associates, Inc.  to  receive
          retroactive real property tax exempt status

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the assessor of the county of Nassau is hereby authorized to accept from
     3  Community Mainstreaming Associates, Inc. an  application  for  exemption
     4  from  real property taxes pursuant to section 420-a of the real property
     5  tax law with respect to the 2018-2019 assessment roll for  part  of  the
     6  2018  and  all of the 2019 general taxes and all of the 2018-2019 school
     7  taxes for the parcel conveyed to such organization located  at  1  Briar
     8  Road,  town  of  Hempstead,  county of Nassau, otherwise known as Nassau
     9  county parcel ID section 55 block 519 lot 1. If accepted,  the  applica-
    10  tion shall be reviewed as if it had been received on or before the taxa-
    11  ble status date established for such roll.
    12    If  satisfied  that  such  organization would otherwise be entitled to
    13  such exemption  if  such  organization  had  filed  an  application  for
    14  exemption  by  the  appropriate  taxable status date, the assessor, upon
    15  approval  by  the  Nassau  county  legislature,  may  make   appropriate
    16  correction  to  the subject rolls. If such exemption is granted and such
    17  organization, therefore, shall have paid any tax  with  respect  to  the
    18  subject  rolls,  the applicable governing body or tax department may, in
    19  its sole discretion, provide for the refund  of  those  taxes  paid  and
    20  cancel  those  taxes,  fines,  penalties,  liens  or  interest remaining
    21  unpaid.
    22    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15545-01-0